MÁ

The cuneiform sign MÁ denotes a ship or boat.

It is used in Sumerian and as a Sumerogram for the Akkadian word eleppu (also 'ship'/'boat').

[1] MÁ is usually preceded by the determinative for items made of wood, namely GIŠ: GIŠ.MÁ, or GIŠ.MÁ, .

The Epic of Gilgamesh lists sixteen wood-related words written with the GIŠ determinative, among them GIŠ.MÁ/eleppu.

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Digital rendering of the sign MÁ . In the variant found in the Amarna letters , the lower horizontal crosses all three verticals.